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Reforms to living-away-from-home allowances paper

Published on 17 Oct 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

A discussion of the changes to the tax treatment of “benefits” provided to employees living away from the usual places of residence on a temporary basis and what it means for both employees and employers.

This paper covers: 

  • background of the taxation of living away from home fringe benefits
  • rationale for changes 
  • summary of changes 
  • what does this mean for employees and employers?
    .

Author profile:

Elizma Bolt ATI
Elizma is a Partner in the Deloitte Global Employer Services team and specialises in employment taxes. Elizma has more than 19 years' experience as a Tax Advisor and is also member of the ATO's National Tax Liaison Group FBT Sub-Committee. Current at 29 October 2012 Click here to expand/collapse more articles by Elizma BOLT.
 

This was presented at International Masterclass 2012.

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